Rajasthan High Court - Jodhpur
Sidh Kumar Ranka vs Principal Commissioner Of Income Tax ... on 13 November, 2025
Author: Vinit Kumar Mathur
Bench: Vinit Kumar Mathur
[2025:RJ-JD:48763-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
JODHPUR
D.B. Civil Writ Petition No. 22306/2025
Sidh Kumar Ranka S/o Shri Sohan Raj Ranka, Aged About 58
Years, R/o 5 A, Paota C Road, Income Tax Colony, Jodhpur,
Rajasthan.
----Petitioner
Versus
1. Principal Commissioner Of Income Tax, Income Tax Office
And Colony, Paota C Road, Jodhpur Kacheri, Jodhpur,
Rajasthan.
2. Principal Chief Commissioner Of Income Tax (National
Faceless Assessment Centre), 4Th Floor, Mayur Bhawan,
Connaught Circus, New Delhi-110001.
3. Central Board Of Direct Taxes, Cbdt Headquarters North
Block (Department Of Revenue), New Delhi - 110001.
4. Deputy Commissioner Of Income Tax, Central Circle 1,
Jodhpur, Income Tax Office And Colony, Paota C Road,
Jodhpur Kacheri, Jodhpur, Rajasthan
5. Joint Commissioner Of Income Tax (O.s.d), Central Circle-
1, Jodhpur, Room No. 133, Income Tax Office And Colony,
Paota C Road, Jodhpur Kacheri, Jodhpur, Rajasthan
----Respondents
For Petitioner(s) : Mr. Himanshu Pareek
Mr. Naman Mohnot
For Respondent(s) : Mr. KK Bissa
HON'BLE MR. JUSTICE VINIT KUMAR MATHUR
HON'BLE MR. JUSTICE BIPIN GUPTA
Order
13/11/2025
1. Learned counsel for the parties are in agreement that the
controversy involved in the present case is squarely covered by
the judgment rendered by a coordinate Bench of this Court in D.B.
Civil Writ Petition No.22164/2025 (M/s. Jagtamba Timber Mart Vs.
The Deputy Commissioner of Income Tax) decided on 12.11.2025
in the following terms:-
(Uploaded on 14/11/2025 at 09:53:59 AM)
[2025:RJ-JD:48763-DB] (2 of 2) [CW-22306/2025]
"12. In these circumstances, notice dated 24th March
2024 issued under Section 148 of the Act and
assessment order dated 21th March 2025 passed
under Section 147 of the Act along with
consequential proceedings are liable to be quashed
and set aside.
13. At this stage, Mr. Bissa submits that in
judgment of Hexaware Technologies Ltd. (supra),
Revenue has preferred a Special Leave Petition and
notice has been issued. Counsel states that in view of
the law as it stands today, Court may grant the
prayer of petitioner but in case the Apex Court
interferes with judgment in Hexaware
Technologies Ltd. (supra), Sharda Devi Chhajer
(supra) or Shree Cement Limited (supra), then
Revenue should be given liberty to revive the notice
issued under Section 148 of the Act.
14. In view of the above, counsel for the petitioner
states that other grounds raised are not being
pressed upon and they will be taken at appropriate
stage, if required.
15. Therefore, keeping open all rights and
contentions of parties, we quash and set aside notice
dated 24th March 2024 issued under Section 148 of
the Act and assessment order dated 21 th March 2025
passed under Section 147 of the Act along with
consequential proceedings, with liberty as prayed.
16. In view of the above, learned counsel for the
petitioner undertakes to apply within two weeks to
withdraw the appeal already filed.
17. Undertaking accepted.
18. Petition disposed.
19. Consequently, all pending applications, if any,
also stand disposed."
2. In view of the submissions made before this Court, the
present Writ Petition is also disposed of in terms of the order
passed in M/s Jagtamba Timber Mart (supra).
(BIPIN GUPTA),J (VINIT KUMAR MATHUR),J
97-nitin/-
(Uploaded on 14/11/2025 at 09:53:59 AM)
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